Start here: which case is yours
Can a new resident bring household goods into Costa Rica tax-free?
No. A foreigner’s household-goods import is counted from the date residence is granted, and since 14 July 2026 a new resident’s goods pay the taxes. A car is never part of the household goods.
Foreigners with a work or study permit, or who buy or rent a home for at least six months, may use the same import; tourists and people in transit cannot. Customs’ household-goods policy (MH-DGA-PRO01-POL-001) sets out three cases:
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You are not Costa Rican and are moving there as a resident
Household-goods import, taxes paid
Once, counted from the date your residence is granted, through a customs agent. The Law 9996 exemption closed to new claims on 14 July 2026, so the goods pay import duty, the 1% levy and 13% VAT.
See this path -
You are Costa Rican and coming home after 24 consecutive months or more abroad
Law 6986 household-goods exemption
Law 6986 article 21(a) exempts your household goods from import tariff duties. You apply at the Ministry of Finance’s Exemptions Department.
See this path -
You are Costa Rican and coming home after at least six continuous months abroad
Household-goods import, without the exemption
Customs’ policy admits you to the same household-goods import as a new resident, through a customs agent, with no exemption.
See this path
What changed for new residents
The Law 9996 exemption closed to new claims on 14 July 2026
Law 9996, the law to attract investors, rentistas and pensionados, let them claim its household-goods exemption only in the five years after its publication. That window closed on 14 July 2026, and no new claim can be made.
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Law 9996 is published. Article 5(a) exempts a pensionado, rentista or investor resident’s household goods from import taxes, once.
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The five years after
Claims are open. Article 12 allows claims only in the five years from the law’s publication.
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New claims close. Residents granted the exemption before then keep it for ten years from the grant.
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No amendment. Costa Rica’s official legal database still shows Law 9996 in its single, unamended version.
What that means for your shipment
Customs’ household-goods policy still admits a foreigner who acquires residence to the household-goods import, once, counted from the date residence is granted, and names no exemption for a new foreign resident. A new resident’s goods are declared and taxed like any other definitive import: import duty at the tariff line’s rate, the 1% levy and 13% VAT, computed in that order. The next section shows how.
Some moving guides written for people in the US still describe the exemption as available, including one updated a month after it closed. If a guide you are reading does, check its date against 14 July 2026.
A · New residents
How the taxes stack
A new resident’s household goods pay import duty at each item’s tariff-line rate on the customs value, the 1% Law 6946 levy on the customs value, selective consumption tax only where the line carries one, and 13% VAT on the customs value plus every tax before it. Costa Rica’s customs authority sets out that computation in its guidance document MH-DGA-PRO09-INS-004 (August 2023).
- Import duty (DAI). The customs value, in colones, times the rate of the goods’ tariff line.
- The 1% levy of Law 6946. On the customs value.
- Selective consumption tax, where the line carries one. On the customs value plus the duty.
- Value-added tax, 13%. On the customs value plus every tax before it.
A worked example from customs
The guidance works one import through: cotton trousers shipped from Miami, a customs value of US$9,600 at 602 colones to the dollar, on a line with a 14% duty and no selective tax.
| Step | Colones | Share of the customs value |
|---|---|---|
| Customs value (US$9,600 × 602) | 5,779,200.00 | 100% |
| Import duty (DAI), 14% of the customs value | 809,088.00 | 14.00% |
| Law 6946 levy, 1% of the customs value | 57,792.00 | 1.00% |
| VAT, 13% of 6,646,080.00 (value + duty + levy) | 863,990.40 | 14.95% |
| Taxes in total | 1,730,870.40 | 29.95% |
That is not the rate on household goods. The example is clothing, and the guidance states no rate for furniture, appliances or any other household-goods line. 29.95% is what the cascade produces on that clothing at a 14% duty. The rate on your goods depends on each item’s tariff line, and the customs agent computes it when the declaration is filed.
How the import is declared
An authorised customs agent or agency files the household-goods declaration, in the name of the person consigned on the bill of lading or air waybill, from your sworn itemised list and a signed sworn declaration. In customs’ household-goods policy (MH-DGA-PRO01-POL-001):
- Through a customs agent. The declaration is filed by an authorised customs agent or agency.
- In your name. The importer is the person named as consignee on the bill of lading, air waybill or consignment note. It cannot be endorsed or transferred.
- From where you lived. The goods must come from the country where the importer lived.
- With a sworn itemised list. One line per item, with the columns in the example below. Consolidated or global invoices are not accepted.
- With a signed sworn declaration. You declare under oath that you meet the policy’s requirements.
- In household quantities. Goods for the direct use of you and your immediate family, rational and proportionate: appliances, furniture, bedding, lamps, kitchenware, a computer, hand tools, a bicycle, and toys where there are children.
| Line | Description | Brand | Model | Serial number | New or used | Quantity | Unit value (US$) |
|---|---|---|---|---|---|---|---|
| 1 | Refrigerator, side-by-side | Whirlpool | WRS325SDHZ | K1234567 | Used | 1 | 650 |
| 2 | Washing machine | LG | WM3400CW | 905KW00123 | Used | 1 | 400 |
| 3 | Laptop computer | Dell | Inspiron 15 3520 | 5XQ2B93 | Used | 1 | 450 |
The policy also has the list give the date, your identification and your name.
What the modality does not cover
Customs’ household-goods policy admits goods in the quantity and kind a household uses and excludes construction materials, electrical installation material, professional and technical equipment, vehicles, motorcycles and boats, machinery and machine tools, laboratory, clinic and workshop equipment, professional furniture and prefabricated buildings. A car is therefore not part of the household goods and is imported separately. Tourists and foreigners in transit cannot use the modality.
B · Returning Costa Ricans
The Law 6986 exemption after 24 months abroad
Law 6986, article 21(a), exempts from import tariff duties the household goods of people domiciled in Costa Rica who were away for the 24 months before their definitive return. Customs’ household-goods policy lets Costa Ricans of age who stayed abroad at least 24 consecutive months opt for it, and sends the application to the Exemptions Department of the Directorate General of Finance, reached through the Ministry’s exemptions page and its online system, EXONET.
The article states nothing more. It names import tariff duties and leaves each country to issue the regulations; it does not say whether VAT or the 1% levy are covered. A Costa Rican back after six continuous months abroad, but less than 24, may use the household-goods import without the exemption.
What a carrier’s summary adds, which is not in the law
The conditions below come from a freight carrier’s summary of the exemption, updated December 2019, not from the text of article 21(a). They are given here as the carrier states them; confirm them with the Exemptions Department before you rely on them.
- Household goods are the goods for the comfort or adornment of a home, including one microcomputer up to US$1,500 CIF. In principle, one appliance of each kind.
- The goods must be used, owned and in use for more than six months, and come from the country where you lived.
- Not household goods: baggage, construction materials, jacuzzis, electrical switches, floor tiles, electric garage gates and office equipment.
- The exemption may not be total: customs can charge some taxes once it has checked the goods.
- Apply within six months of arriving in Costa Rica, and use the exemption within nine. It is granted to one member of the family unit.
- Time spent in Costa Rica on visits during the 24 months is deducted. A Costa Rican consulate can certify your residence abroad.
Customs’ policy sets this exemption out within the household-goods modality, whose declaration an authorised customs agent or agency files.
The two paths, compared
Cells marked (†) come from a carrier’s 2019 summary of the exemption, not from Law 6986 itself, whose article 21(a) states only the 24 months’ absence and import tariff duties.
| Question | A. New resident household-goods import, taxes paid | B. Returning Costa Rican Law 6986 exemption |
|---|---|---|
| Who it is for | A foreigner granted residence in Costa Rica. Foreigners with a valid work or study permit, and foreigners who own or rent a home there for at least six months, may use the same modality. | A Costa Rican of age who stayed abroad at least 24 consecutive months before returning for good. |
| Exemption from import taxes | None. Law 9996’s household-goods exemption closed to new claims on 14 July 2026. | Yes, from import tariff duties, under Law 6986 article 21(a). The article does not say whether VAT or the 1% levy are covered; the carrier’s summary says customs can still charge some taxes (†). |
| How often | Once, counted from the date residence is granted. | Granted to one member of the family unit (†). |
| Customs agent | Yes. The declaration is filed by an authorised customs agent or agency. | Customs’ policy sets the exemption out within the household-goods modality, whose declaration an authorised customs agent or agency files. |
| Where it is decided | At customs, on the declaration your customs agent files. | The Exemptions Department of the Directorate General of Finance (Dirección General de Hacienda). |
| Timing | The customs policy counts the right from the date residence is granted. | Apply within six months of arriving; use the exemption within nine (†). |
On neither path is a vehicle part of the household goods: the modality excludes cars, motorcycles and boats.
Frequently asked questions
Can a pensionado, rentista or investor resident still import household goods duty-free?
Not as a new claim. Law 9996 allowed claims only in the five years from its publication on 14 July 2021, and that period ended on 14 July 2026. Customs’ household-goods policy gives a new resident the import modality with no exemption.
How much duty will I pay on furniture and appliances?
There is no single figure. The duty depends on each item’s tariff line, and your customs agent computes it at declaration. What customs’ guidance does set out is the order: duty, the 1% levy, then 13% VAT on the total. In its own example, clothing at a 14% duty, the taxes come to 29.95% of the customs value.
Do I need a customs agent?
Yes. Customs’ policy requires the household-goods declaration to be filed by an authorised customs agent or agency.
Do I need receipts for everything?
The declaration is based on a sworn itemised list you prepare, with a unit value in US dollars for each item. Consolidated or global invoices are not accepted.
Can I bring my car with my household goods?
Not as household goods. The modality excludes vehicles, motorcycles and boats; importing a car is a separate procedure.
I am Costa Rican but have lived abroad for less than 24 months. Does the exemption apply?
The exemption in customs’ policy is for Costa Ricans abroad at least 24 consecutive months. The policy admits Costa Ricans back after six continuous months abroad to the household-goods modality itself. Ask the Exemptions Department about your case.
Sources and review date
Everything this page says about the rules comes from these pages: the official ones and, where marked, one secondary source. Last checked: .
- Política General para la Importación en la modalidad de "Menaje de Casa" (MH-DGA-PRO01-POL-001, September 2020)Dirección General de Aduanas, Ministerio de Hacienda de Costa RicaWho may use the household-goods modality and how it is declared: once for a new resident, through a customs agent, with a sworn itemised list; what it excludes; the Law 6986 exemption for Costa Ricans back after 24 months.Accessed .
- Instructivo para el cálculo de la obligación tributaria aduanera (MH-DGA-PRO09-INS-004, August 2023)Dirección General de Aduanas, Ministerio de Hacienda de Costa RicaHow customs computes the taxes on a definitive import, in order, and its worked example at a 14% duty.Accessed .
- La Gaceta of 14 July 2021: Ley 9996, Ley para la atracción de inversionistas, rentistas y pensionadosImprenta Nacional de Costa RicaThe one-time household-goods exemption for pensionado, rentista and investor residents (article 5), open only to claims made in the five years from publication (article 12). The national legal information system still held the law in its single, unamended version on 5 October 2026.Accessed .
- Ley 6986, Convenio sobre el Régimen Arancelario y Aduanero Centroamericano, article 21(a)Sistema Costarricense de Información Jurídica (Procuraduría General de la República)The official text: household goods of people domiciled in Costa Rica who were away for the 24 months before their definitive return are exempt from import tariff duties. The article states no other condition.Accessed .
- Gestión de ExencionesMinisterio de Hacienda de Costa RicaThe Ministry's exemptions office, where a returning Costa Rican applies for the Law 6986 exemption.Accessed .
- Costa Rica: importaciones libres del pago de impuestos / menajes de casaAlasLatinas (a freight carrier)Secondary source, not official.A carrier's summary of the returning Costa Rican's exemption (page updated December 2019). The further conditions the page attributes to it - six months' ownership, one appliance of each kind, the deadlines to apply - come from this summary, not from the text of article 21(a).Accessed .
Rules and fees change. Before acting, confirm with the official source. This page explains the procedures; it is not legal or customs advice. Customs decides how your goods are treated.
Where Ruby International fits
We move households door to door from the United States, by full container, shared container or air freight. In Costa Rica the import is declared by a customs agent, from a sworn itemised list in the importer’s name.
- New resident (A)
- Your residence comes first, because the household-goods import counts from the date it is granted. The goods now pay duty, the levy and VAT on their value, so tell us what you plan to ship and where to, and we will quote the move for that load.
- Returning Costa Rican (B)
- The exemption is your own application to the Exemptions Department; a carrier’s summary gives six months from arrival to apply, so confirm the deadline with the Department. Tell us your dates and what you are bringing, and we will quote the move around them.
We do not give legal, tax or customs advice. Which path applies is set by your situation and decided by Costa Rica’s authorities; the duty is computed by the customs agent at declaration.
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Planning a move to Costa Rica?
Tell us where you are moving from, where in Costa Rica you are going, and which of the two paths is yours. We will follow up with a brief call, then send a quote for your shipment.